State-specific compliance
GST Registration in West Bengal
How GST Registration applies to a business operating in West Bengal, with state-specific authority, citations and current deadlines.
Definition
GST Registration as it applies to businesses operating in West Bengal. Mandatory GST registration once aggregate turnover crosses the goods threshold (Rs 40 lakh general / Rs 20 lakh in special category states), or earlier if making interstate supplies of yarn/fabric.
- SourceCGST Act, 2017 read with Notification No. 10/2019-Central Tax dated 7 March 2019 — Section 22 + Section 24gst.gov.in
What it means in practice
GST Registration is a central regulation that applies uniformly across India, including West Bengal. In West Bengal, the day-to-day administering authority and the office where filings are submitted will be the West Bengal State GST Department alongside the central jurisdictional CGST officer.
Yarn (HSN 5205–5207) and woven fabric (HSN 5208–5212) attract 5% GST; ITC accumulation is common for weavers — registration early avoids working capital lock-in.
- SourceCGST Act, 2017 read with Notification No. 10/2019-Central Tax dated 7 March 2019 — Section 22 + Section 24gst.gov.in
Does GST Registration apply to your business in West Bengal?
Deadlines and penalty
Cadence: one_time
Penalty for default: Late registration attracts penalty of Rs 10,000 or tax due, whichever is higher; ineligibility to claim ITC on inputs in the unregistered period.
Citations
- SourceCGST Act, 2017 read with Notification No. 10/2019-Central Tax dated 7 March 2019 — Section 22 + Section 24gst.gov.in